IAS 31

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Lynnix (UK) Limited

Interests in Joint Ventures

Economía y finanzas Empresariales

IAS 31 Overview Venturer FS Control JV Contractual arrangement Joint control Consolidated FS Separate FS Operations Assets Entities Equity Method Investment at cost Proportional Consolidation 1/23/2010 2 IAS 31 Interests in Joint Ventures

Where do transactions arise? Jointly controlled entities Jointly controlled operations & assets Separate entity FS Investor Financial Statements Consolidated Financial Statements 1/23/2010 3 IAS 31 Interests in Joint Ventures

How are entity results consolidated? Proportionate consolidation Equity Method IAS 28 ,[object Object]

Adjust for post acquisition profits and lossesCombine transactions line by line Show JV transactions separately line by line 1/23/2010 4 IAS 31 Interests in Joint Ventures

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IAS 31

1. IAS 31 INTERESTS IN JOINT VENTURES 1/23/2010 1 IAS 31 Interests in Joint Ventures

2. IAS 31 Overview Venturer FS Control JV Contractual arrangement Joint control Consolidated FS Separate FS Operations Assets Entities Equity Method Investment at cost Proportional Consolidation 1/23/2010 2 IAS 31 Interests in Joint Ventures

3. Where do transactions arise? Jointly controlled entities Jointly controlled operations & assets Separate entity FS Investor Financial Statements Consolidated Financial Statements 1/23/2010 3 IAS 31 Interests in Joint Ventures

5. Adjust for post acquisition profits and lossesCombine transactions line by line Show JV transactions separately line by line 1/23/2010 4 IAS 31 Interests in Joint Ventures

6. Examples 1/23/2010 5 IAS 31 Interests in Joint Ventures

IAS 31

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IAS 31